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Showing 61 results: Revenue Regulations on Penalties and compromise

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 28-2002Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every monthDec 20, 2002View
RR No. 27-2002Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995"Dec 19, 2002View
RR No. 22-2002Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax CodeNov 29, 2002View
RR No. 17-2002Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002Oct 16, 2002View
RR No. 19-2001Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking systemNov 16, 2001View
RR No. 13-2001Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayersOct 10, 2001View
RR No. 07-2001Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilitiesAug 1, 2001View
RR No. 06-2000Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the BureauSep 25, 2000View
RR No. 05-2000Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transferAug 15, 2000View
RR No. 12-99Implements the provisions of the National Internal Revenue Code of 1997 governing the rules on assessment of national internal revenue taxes, fees and chargesSep 14, 1999View
RR No. 08-99Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receiptMay 11, 1999View